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• • • <br />J.R. No. <br />BY <br />A JOINT RESOLUTION <br />1 proposing a constitutional amendment to prohibit a municipality <br />2 from imposing an income tax. <br />3 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: <br />4 SECTION 1. Article 11 of the Texas Constitution is amended <br />5 by adding Section 14 to read as follows: <br />6 Sec 14 (a) A municipality, including a home-rule city, <br />7 ma not im ose a tax on the net incomes of individuals or <br />8 corporations. <br />9 (b) This section does not prohibit a municipality from <br />10 imposing: <br />11 <br />12 (1) a franchise tax, occupation tax, or license fee <br />for which the gross receipts of a business or occupation are used <br />13 to determine the amount of tax; or <br />14 (2) a tax on sales receipts. <br />15 SECTION 2. This proposed constitutional amendment shall be <br />16 submitted to the voters at an election to be held November 7, 1989. <br />17 The ballot shall be printed to provide for voting for or against <br />18 the proposition: "The constitutional amendment to prohibit <br />19 municipalities from imposing income taxes." <br />718219 JSA-D 1 <br />